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The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial reporting, and financial report analysis. The main issue faced by Yayasan Cipta Solo Berbagi is ineffective financial management, with financial reports being simple ledgers and not compliant with ISAK 35 standards. The Pustapako community service team collaborated with Yayasan Cipta Solo Berbagi to address this issue through a series of activities, including focus group discussions (FGDs), training, and the implementation of a web-based accounting information system. The results indicate that by applying appropriate accounting standards and using a suitable accounting information system, the foundation can produce more transparent, accurate, and comprehensible financial reports. The foundation's management now has improved capabilities in financial management, enhancing donor and public trust. This program also opens opportunities for similar programs in the future with more in-depth material and long-term support programs for foundations.  Keywords: Non-profit foundation, financial management, financial reporting, ISAK 35, accountability, accounting information system, training, community service

This research aims to determine the influence of Financial Literacy and Financial Self Efficacy on Online Shopping Behavior in Makassar City (Case Study: Cash On Delivery among Shopee e-commerce users). This research is research that uses quantitative methods. The population in this study were Shopee users who used COD payments more than once. The sample in this study consisted of 100 respondents using the formula Hair et al. Data collection techniques use observation, interviews and questionnaires. The data analysis techniques used in this research are validity and reliability tests, as well as normality tests, multicollinearity tests and heteroscedasticity tests as prerequisites for classical assumption tests. And the data analysis method uses multiple linear regression analysis with the R2 test, t test, and F test. It is then processed using computer equipment via the IBM SPSS version 23.0 program. The results of this research show that financial literacy has an influence on online shopping behavior. Financial self-efficacy has no influence on online shopping behavior. And financial literacy and financial self-efficacy simultaneously or together have a significant effect on online shopping behavior.

The objective of this study is to investigate and gather empirical data about the impact of leverage, firm size, and cash flow on financial distress in construction companies that are listed on the Indonesian Stock Exchange between 2018 and 2022. Research data is evaluated using logistic regression using SPSS 23 for Windows, using secondary data gathered from the company's annual financial reports and official website. According to the study's findings, three factors significantly influence financial distress: 1) leverage has no effect; 2) firm size has a negative effect; and 3) cash flow has no effect. The results of this research can be used as a basis for taking corrective action if there are indications that the company is experiencing financial distress. Thus, to better manage the firm's financial risks, even though company size is the only major element, management should nevertheless keep an eye on other factors like liquidity and cash flow.

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.    

This study aims to determine the Effect of Economic Growth and Inflation and Unemployment Rate on the Human Development Index and Poverty in East Kalimantan Province. Inferential data analysis techniques using Partial Least Squares (PLS). The results of the study indicate that the Human Development Index (HDI) has a significant effect on the unemployment rate in East Kalimantan Province, with a probability value smaller than the specified significance level. There are disparities that need to be considered in development in rural areas to ensure equal opportunities for all residents to achieve a better quality of life. Rural areas still face challenges in access to education and health services, as well as regional disparities in development, which need to be addressed through appropriate and sustainable policies. Assistance programs such as Direct Cash Assistance (BLT), National Health Insurance (JKN), and the Family Hope Program (PKH) have helped reduce the burden on the poor by providing access to basic needs. Efforts to improve the quality of education, health, and infrastructure in rural areas are the main focus to create a more prosperous and independent society. Although there has been progress in poverty alleviation, there are still challenges such as regional inequality, quality of education and health, and economic diversification that need to be addressed. Collaboration between the government, private sector, and civil society is needed to create sustainable and effective solutions to overcome poverty in East Kalimantan. Economic growth, inflation, and unemployment rates are interrelated and significantly affect the Human Development Index and poverty rates in East Kalimantan Province. Therefore, comprehensive and sustainable policies are needed to achieve inclusive and equitable development in this region.

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP

Utilizing white pepper peel waste (Pipper nigrum L.) as compost can minimize the problem of pepper peel waste. This research uses black soldier flies (BSF), the results of which are maggots as fertilizer for the growth of potpourri tomato plants (Lycopersicon pimpinellifolium). The aim of this research is to determine the quality of compost from white pepper skin waste resulting from bioconversion using BSF, and its effect on the growth of potpourri tomato plants. This research used an experimental method by pre-fermenting white pepper skin waste using 50 ml EM4 for 2, 3, 4 weeks and then using it as food for BSF larvae. Next, the cassava results are applied to potpourri tomato plants with P1 (1 kg of soil: 5 kg of cassava 2 weeks), P2 (1 kg of soil: 5 kg of cassava 3 weeks), P3 (1 soil: 5 kg of cassava 4 weeks), P4 (1 kg : 10 kg cashgot 2 weeks), P5 (1 kg : 10 kg cashgot 3 weeks), P6 (1 kg : 10 kg cashgot 4 weeks) and control (soil without cashgot). The data were analyzed using ANOVA via the SPSS 26 application. The cassava application showed that there was a significant effect on the highest plant height P6 (22.98 inches), the highest stem diameter P1 (4.58 mm), the highest number of leaves P3 (108.67 leaves), the highest fruit diameter was P2 (17.97) and the highest fruiting time was P0 (29.75). The highest number of fruit is P1 (13 fruits/plant), the highest fruit weight is P5 (39 grams/plant). In conclusion, P1 treatment is the best quality compost for the growth of potpourri tomatoes which is thought to have N (0.22%), P (0.15%), K (0.01%), C-organic (5.84) and a C/ N (26.5).

This research aims to analyze the influence of financial distress, free cash flow, and earning power on earnings management. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 17 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The type of hypothesis testing used is the T test (partial) with multiple linear regression analysis. The research results show that financial distress has a positive effect on earnings management, free cash flow has a negative effect on earnings management, while earning power has no effect on earnings management.

This research is motivated by the drastic decline in stock prices of technology companies in 2022, which reflects heavy financial pressure and deteriorating financial performance until June 2023. This condition raises the potential risk of financial crisis or financial distress. This study aims to examine the effect of cash flow operating, leverage, liquidity, and profitability on financial risk in technology subsector manufacturing companies listed on the IDX during the 2020-2023 period. A quantitative approach with secondary data of company financial reports that have been audited and published by the IDX is used in this study. The purposive sampling technique was applied to select 19 companies as samples from a total of 49 companies. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results of this study indicate that cash flow operating has no significant effect on financial distress (p> 0.05). In contrast, leverage has a significant positive effect (p < 0.05), while liquidity (current ratio) and profitability (ROA) have a significant negative effect on financial distress (p < 0.05). High leverage increases financial risk, while high liquidity and profitability can reduce the risk of financial distress in technology companies.

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan).  This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.

Since PSAK converges with IFRS, the content of the income statement format is not only net income, but there are other comprehensive income and profit attribution. The latest statement of financial position contains additional information, namely equity attributable to the ownership of the parent entity and non-controlling interests. The purpose of this study is to provide evidence of observation and discovery of any influence behind the quality of profit. Population as many as 15 companies sub-sector plastic and packaging. The sample was 9 companies, with 27 observational data. The results of the analysis showed that comprehensive income and equity attributable to the ownership of the parent entity and to non-controlling interests significantly positively affect the quality of profits, while equity attributable to the owners of the parent entity, the size of the company and operating cash flows significantly did not affect the quality of profits. The novelty of this study is about the attribution of profit and equity, in the form of testing the effect of profit attribution and equity attribution on the quality of profit.

This study aims to determine the simultaneous influence of net profit and operating cash flow on shares in PT. Alam Sutera Reality Tbk. This study is included in the category of population associative research in the study reveals that the sample is part of the number and characteristics possessed by the population.  The sample in this study is the financial statements of PT. Alam Sutera Realty Tbk for 10 years, from 2014 to 2023. The sampling technique used in this study is purposive sampling. states that purposive sampling is a technique for determining samples with certain considerations. With the criteria of financial statements available for 10 consecutive years, namely 2014-2023. The 10-year sample data already represents the existing population data for research needs. Data collection techniques Documentation, Literature Study. The data analysis technique used the Classical Assumption Test, Normality Test, Multicollinearity Test, Heterokedasticity Test, Autocorrelation Test, Multiple Linear Regression Analysis, Determination Coefficient Test and Correlation Coefficient. Then processed using SPSS, the results of the study showed that Net Profit and Operating Cash Flow had a simultaneous effect on the share price of Pt Alam Sutera Realty Tbk.

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.

This research aims to analyze the financial performance of KSP Kopdit Pintu Air Rotat in terms of analysis of liquidity ratios, solvency ratios and profitability ratios for the 2021-2023 financial year. The data analysis method used in this research is quantitative descriptive analysis using ratio analysis based on the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 15 of 2021. The results of the research show that: Liquidity ratio with Current Ratio and Quick Ratio at KSP Kopdit Watergate Rotat for Financial Year 2021 -2023 in the “healthy” criteria. Meanwhile, the Cash Ratio calculation at KSP Kopdit Water Gate Rotat for the 2021-2023 financial year is in the "unhealthy" criteria. The solvency ratio value using the Debt To Asset Ratio calculation at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year continues to increase and is within the "healthy" criteria. Meanwhile, the calculation of the Debt To Equity Ratio at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year is in the "fairly healthy" criteria. The profitability ratio by calculating Return On Equity and Return On Assets at KSP Kopdit Pintu Air Rotat for the 2021-2023 financial year fluctuates and is within the "unhealthy" criteria.

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

The existence of e-wallet applications as a new means for conducting various financial transactions has become a common phenomenon among the public, especially students. These digital wallet applications are gradually replacing cash as the primary medium of exchange and offering quicker financial products/services at users' fingertips. Therefore, as agents of change, Generation Z needs to be equipped with financial literacy and self-control to ensure the use of e-wallets does not deviate and remains aligned with their original purpose, which is to facilitate economic activities. This study examines the influence of financial literacy levels on financial behavior moderated by self-control among active students at Universitas Padjadjaran through a questionnaire distributed across 16 faculties, resulting in a final sample of 442 respondents. The data processing technique used in this study is simple regression analysis and MRA (Moderated Regression Analysis), which aims to understand the influence of independent variables on dependent variables and how the moderating variable strengthens this relationship. The results of this study indicate that financial literacy has a positive and significant effect on financial behavior, and self-control as a moderating factor strengthens the relationship between these two variables.